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        <h1>Appeal Dismissed: Imported Alloy Strips Classified as Stainless Steel</h1> <h3>DEVIDAYAL ELECTRONICS & WIRES LTD. Versus COLLECTOR OF CUSTOMS</h3> Devidayal Electronics & Wires Ltd. appealed the assessment of imported Brightray Alloy 'F' strips, seeking re-assessment under Nickel Alloy ... Classification The case involved Devidayal Electronics & Wires Ltd. appealing the assessment of imported Brightray Alloy 'F' strips. The appellants claimed re-assessment under Heading No. 75.02(1) as Nickel Alloy, but the authorities assessed it under Heading 73.15(2) as stainless steel due to the higher percentage of ferrous metal. The Tribunal confirmed the lower authorities' findings and dismissed the appeal.

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